Okla. Stat. tit. 11, § 11-39-111

objection - Hearings - Levy of assessment - Ordinance.

A. Not later than three (3) days before the date of the hearing

on the assessment roll, any owner of a tract or parcel of land which

is listed on the assessment roll may file his specific objections to

the amount of the assessment in writing with the city clerk. Unless

presented as required in this subsection, any objection is deemed

waived as to the regularity, validity and correctness of:

1. The proceedings;

2. The assessment roll;

3. Each assessment contained on the assessment roll; or

4. The amount of the assessment levied against each tract or

parcel of land.

B. At the hearing, the governing body shall hear all objections

which have been filed as provided in this section and may recess the

hearing from time to time and, by resolution, revise, correct,

confirm or set aside any assessment and order another assessment be

made de novo.

C. The governing body by ordinance shall by reference to such

assessment roll, or assessment roll as modified, if modified, and as

confirmed by resolution, levy the assessments contained in the

assessment roll. The decision, resolution and ordinance of the

governing body shall be:

1. A final determination of the regularity, validity and

correctness of the proceedings, the assessment roll, each assessment

Oklahoma Statutes - Title 11. Cities and Towns Page 440

contained on the assessment roll, the amount of the assessment

levied against each tract or parcel of land; and

2. Conclusive upon the owners of the tract or parcel of land

assessed.

D. Within fifteen (15) days after the publication or posting of

the ordinance, any owner who has filed an objection as provided in

this section may commence an action in district court to correct or

set aside the determination of the governing body. After the lapse

of fifteen (15) days after the publication or posting of the

ordinance, all actions, which include the defense of confiscation or

attack the regularity, validity and correctness of the proceedings,

the assessment roll, each assessment contained on the assessment

roll, and the amount of the assessment levied against each tract or

parcel of land, are perpetually barred.